2022 corporation tax forms
| Form number | Instructions | Form title |
|---|---|---|
| CT-1 | Not applicable | Supplement to Corporation Tax Instructions |
| CT-3 | CT-3-I (Instructions) | General Business Corporation Franchise Tax Return. |
| CT-3.1 | CT-3.1-I (Instructions) | Investment and Other Exempt Income and Investment Capital |
| CT-3.2 | CT-3.2-I (Instructions) | Subtraction Modification for Qualified Banks |
| CT-3.3 | CT-3.3-I (Instructions) | Prior Net Operating Loss Conversion (PNOLC) Subtraction |
| CT-3.4 | CT-3.4-I (Instructions) | Net Operating Loss Deduction (NOLD) |
| CT-3-A | CT-3-A-I (Instructions) | General Business Corporation Combined Franchise Tax Return |
| CT-3-A/ATT | Discontinued | Schedules A, B, and C - Attachment to Form CT-3-A. This form was discontinued |
| CT-3-A/B | Discontinued | Subsidiary Detail Spreadsheet - Attachment to Form CT-3-A. This form was discontinued |
| CT-3-A/BC | CT-3-A/BC-I (Instructions) | Member's Detail Report - Filed by a Corporation included in a Combined Franchise Tax Return. |
| CT-3-A/C | Discontinued | Report by a Corporation Included in a Combined Franchise Tax Return. This form was discontinued |
| CT-3-ATT | Discontinued | Schedules B, C, and D - Attachment to Form CT-3. This form was discontinued |
| CT-3-B | Discontinued | Tax Exempt Domestic International Sales Corporation (DISC) Information Return. This form was discontinued |
| CT-3-C | Discontinued | Consolidated Franchise Tax Return. This form was discontinued |
| CT-3-M | CT-3-M-I (Instructions) | General Business Corporation MTA Surcharge Return. The form number was previously CT-3M/4M. |
| CT-3-S | CT-3-S-I (Instructions) | New York S Corporation Franchise Tax Return. |
| CT-3-S-ATT | Discontinued | Attachment to Form CT-3-S. This form was discontinued |
| CT-4 | Discontinued | General Business Corporation Franchise Tax Return Short Form. This form was discontinued |
| CT-5 | CT-5-I (Instructions) | Request for Six-Month Extension to File (for franchise/business taxes, MTA surcharge, or both) |
| CT-5.1 | CT-5.1-I (Instructions) | Request for Additional Extension of Time to File (for franchise/business taxes, MTA surcharge, or both) |
| CT-5.3 | CT-5.3-I (Instructions) | Request for Six-Month Extension to File (for combined franchise tax return, or combined MTA surcharge return, or both) |
| CT-5.4 | CT-5.4-I (Instructions) | Request for Six-Month Extension to File New York S Corporation Franchise Tax Return |
| CT-5.6 | CT-5.6-I (Instructions) | Request for Three-Month Extension to File Form CT-186 (for utility corporation franchise tax return, MTA surcharge return, or both) |
| CT-5.9 | CT-5.9-I (Instructions) | Request for Three-Month Extension to File (for certain Article 9 tax returns, MTA surcharge, or both) |
| CT-5.9-E | CT-5.9-E-I (Instructions) | Request for Three-Month Extension to File Form CT-186-E |
| CT-6 (Fill-in) | CT-6-I (Instructions) | Election by a Federal S Corporation to be Treated As a New York S Corporation |
| CT-6.1 | Instructions on form | Termination of Election to be Treated As a New York S Corporation |
| CT-13 | CT-13-I (Instructions) | Unrelated Business Income Tax Return |
| CT-32 | Discontinued | Banking Corporation Franchise Tax Return. This form has been discontinued |
| CT-32-A | Discontinued | Banking Corporation Combined Franchise Tax Return. This form was discontinued |
| CT-32-A/B | Discontinued | Combined Group Detail Spreadsheet. This form was discontinued |
| CT-32-A/C | Discontinued | Report by a Banking Corporation Included in a Combined Franchise Tax Return. This form has been discontinued |
| CT-32-M | Discontinued | Banking Corporation MTA Surcharge Return. This form was discontinued |
| CT-32-S | Discontinued | New York Bank S Corporation Franchise Tax Return. This form was discontinued |
| CT-33 | CT-33-I (Instructions) | Life Insurance Corporation Franchise Tax Return. Also see Life Insurance Company Guaranty Corporation credit. |
| CT-33-A | CT-33-A-I (Instructions) | Life Insurance Corporation Combined Franchise Tax Return. Also see Life Insurance Company Guaranty Corporation credit. |
| CT-33-A/ATT | CT-33-A-I (Instructions) | Schedules A, B, C, D, and E - Attachment to Form CT-33-A |
| CT-33-A/B | CT-33-A-I (Instructions) | Subsidiary Detail Spreadsheet |
| CT-33-C | CT-33-C-I (Instructions) | Captive Insurance Company Franchise Tax Return |
| CT-33-D | CT-33-D-I (Instructions) | Tax on Premiums Paid or Payable To an Unauthorized Insurer - For Taxable Insurance Contracts with an Effective Date on or after July 21, 2011. See TSB-M-11(7)C, (7)I for more information. See the notice about an address change. |
| CT-33-M | CT-33-M-I (Instructions) | Insurance Corporation MTA Surcharge Return |
| CT-33-NL | CT-33-NL-I (Instructions) | Non-Life Insurance Corporation Franchise Tax Return |
| CT-33-R | Instructions on form | Claim for Retaliatory Tax Credits |
| CT-33.1 | CT-33.1-I (Instructions) | Claim for CAPCO Credit |
| CT-33.2 | CT-33.2-I (Instructions) | Life Insurance Company Guaranty Corporation Credit |
| CT-34-SH | CT-34-SH-I (Instructions) | New York S Corporation Shareholders' Information Schedule. |
| CT-37 | Instructions on form | Servicing Mortgages Credit |
| CT-38 | Discontinued | Minimum Tax Credit. This form was discontinued |
| CT-40 | CT-40-I (Instructions) | Claim for Alternative Fuels Credit |
| CT-41 | CT-41-I (Instructions) | Claim for Credit for Employment of Persons with Disabilities |
| CT-43 | CT-43-I (Instructions) | Claim for Special Additional Mortgage Recording Tax Credit |
| CT-44 | CT-44-I (Instructions) | Claim for Investment Tax Credit for the Financial Services Industry |
| CT-46 | CT-46-I (Instructions) | Claim for Investment Tax Credit |
| CT-46-ATT | Discontinued | Credit for Rehabilitation Expenses for Retail Enterprises and Historic Barns. This form was discontinued. |
| CT-47 | CT-47-I (Instructions) | Claim for Farmers' School Tax Credit |
| CT-47.1 | CT-47.1-I (Instructions) | Election or Termination of Election to Deem Income for Purposes of the Farmers’ School Tax Credit |
| CT-48 | CT-48-I (Instructions) | Utility COVID-19 Debt Relief Credit |
| CT-51 | Instructions on form | Combined Filer Statement for Newly Formed Groups Only |
| CT-60 | CT-60-I (Instructions) | Affiliated Entity Information Schedule. The form number was previously CT-60-QSSS |
| CT-183 (Fill-in) | CT-183/184-I (Instructions) | Transportation and Transmission Corporation Franchise Tax Return on Capital Stock |
| CT-183-M (Fill-in) | CT-183-M-I (Instructions) | Transportation and Transmission Corporation MTA Surcharge Return |
| CT-184 (Fill-in) | CT-183/184-I (Instructions) | Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings. |
| CT-184-M (Fill-in) | CT-184-M-I (Instructions) | Transportation and Transmission Corporation MTA Surcharge Return |
| CT-184-R | Discontinued | Foreign Bus and Taxicab Corporation Tax Return |
| CT-185 | Discontinued | Cooperative Agricultural Corporation Franchise Tax Return. This form has been discontinued. |
| CT-186 (Fill-in) | CT-186-I (Instructions) | Utility Corporation Franchise Tax Return |
| CT-186-E (Fill-in) | CT-186-E-I (Instructions) | Telecommunications Tax Return and Utility Services Tax Return |
| CT-186-M | CT-186-M-I (Instructions) | Utility Corporation MTA Surcharge Return |
| CT-186-P | CT-186-P-I (Instructions) | Utility Services Tax Return - Gross Income |
| CT-186-P/M | CT-186-P/M-I (Instructions) | Utility Services MTA Surcharge Return |
| CT-187 | Instructions on form | Election or Revocation of Election By Railroad and Trucking Corporations To Be Taxable Under Article 9 |
| CT-189-WR | CT-189-WR-I (Instructions) | Claim for Refund of Section 189 Tax and Tax Surcharges. This form has been discontinued. |
| CT-198.1 | Discontinued | Franchise Tax Return Information. This form was discontinued |
| CT-222 | CT-222-I (Instructions) | Underpayment of Estimated Tax by a Corporation |
| CT-222.1 | Instructions on form | Election to Use Different Annualization Periods for Corporate Estimated Tax |
| CT-223 | Instructions on form | Innovation Hot Spot Deduction |
| CT-224 | CT-224-I (Instructions) | Public Utility, Power Producer, and Pipeline Adjustments |
| CT-225 | CT-225-I (Instructions) | New York State Modifications. |
| CT-225-A | CT-225-A-I (Instructions) | New York State Modifications (for filers of combined franchise tax returns). |
| CT-225-A/B | CT-225-A-I (Instructions) | Group Member's Detail Spreadsheet, New York State Modifications (for filers of combined franchise tax returns). |
| CT-227 | Instructions on form | New York State Voluntary Contributions |
| CT-236 | CT-236-I (Instructions) | Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For costs incurred on or after January 1, 2011 |
| CT-238 | CT-238-I (Instructions) | Claim for Rehabilitation of Historic Properties Credit |
| CT-239 | Instructions on form | Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For purchases or costs incurred before January 1, 2011 |
| CT-240 | Discontinued | Foreign Corporation License Fee Return. This form was discontinued |
| CT-241 | Instructions on form | Claim for Clean Heating Fuel Credit |
| CT-242 | CT-242-I (Instructions) | Claim for Conservation Easement Tax Credit |
| CT-243 | Discontinued | Claim for Biofuel Production Credit. This form was discontinued. |
| CT-245 | Discontinued | Maintenance Fee and Activities Return For a Foreign Corporation Disclaiming Tax Liability. This form was discontinued. For more information, see our Corporate Tax Reform Reports FAQs |
| CT-246 | Instructions on form | Claim for Empire State Commercial Production Credit |
| CT-247 | Instruction on form | Application for Exemption from Corporation Franchise Taxes By a Not-for-Profit Organization |
| CT-248 | CT-248-I (Instructions) | Claim for Empire State Film Production Credit |
| CT-249 | Instructions on form | Claim for Long-Term Care Insurance Credit |
| CT-250 | Instructions on form | Credit for Purchase of an Automated External Defibrillator |
| CT-259 | Instructions on form | Claim for Fuel Cell Electric Generating Equipment Credit. This form was discontinued. |
| CT-261 | CT-261-I (Instructions) | Claim for Empire State Film Post-Production Credit |
| CT-300 | CT-300-I (Instructions) | Mandatory First Installment (MFI) of Estimated Tax for Corporations. See TSB-M-16(10)C, Changes to the Mandatory First Installment of Estimated Tax for Corporations, for more information |
| CT-324 (Fill-in) | Discontinued | Schedule of Optional Depreciation on Qualified New York Property. This form has been discontinued. |
| CT-396 | Discontinued | Report of License Fee Rural Electric Cooperative Corporations. This form has been discontinued. |
| CT-397 | Discontinued | Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives. This form has been discontinued. |
| CT-399 | CT-399-I (Instructions) | Depreciation Adjustment Schedule |
| CT-500 (2012) | CT-500-I (Instructions) | Corporation Tax Credit Deferral - For tax year 2012. This form was discontinued |
| CT-501 | Instructions on form | Temporary Deferral Nonrefundable Payout Credit |
| CT-502 | Discontinued | Temporary Deferral Refundable Payout Credit. This form was discontinued |
| CT-600 | CT-600-I (Instructions) | Ordering of Corporation Tax Credits |
| CT-601 | Instructions on form | Claim for EZ Wage Tax Credit. |
| CT-601.1 | Discontinued | Claim for ZEA Wage Tax Credit. This form was merged into Form CT-601 |
| CT-602 | CT-602-I (Instructions) | Claim for EZ Capital Tax Credit |
| CT-603 | CT-603-I (Instructions) | Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit |
| CT-604 | CT-604-I (Instructions) | Claim for QEZE Tax Reduction Credit |
| CT-604-CP | CT-604-CP-I (Instructions) | Claim for QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners |
| CT-605 | CT-605-I (Instructions) | Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit for the Financial Services Industry |
| CT-606 | CT-606-I (Instructions) | Claim for QEZE Credit for Real Property Taxes |
| CT-607 | CT-607-I (Instructions) | Claim for Excelsior Jobs Program Tax Credit |
| CT-611 | CT-611-I (Instructions) | Claim for Brownfield Redevelopment Tax Credit - For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to June 23, 2008 |
| CT-611.1 | CT-611.1-I (Instructions) | Claim for Brownfield Redevelopment Tax Credit - For Qualified Sites Accepted into the Brownfield Cleanup Program on or after June 23, 2008 and Prior to July 1, 2015 |
| CT-611.2 | CT-611.2-I (Instructions) | Claim for Brownfield Redevelopment Tax Credit For Qualified Sites Accepted into the Brownfield Cleanup Program on or After July 1, 2015 |
| CT-612 | CT-612-I (Instructions) | Claim for Remediated Brownfield Credit For Real Property Taxes For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to July 1, 2015 |
| CT-613 | CT-613-I (Instructions) | Claim for Environmental Remediation Insurance Credit For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to July 1, 2015 |
| CT-631 | CT-631-I (Instructions) | Claim for Security Officer Training Tax Credit |
| CT-633 | CT-633-I (Instructions) | Economic Transformation and Facility Redevelopment Program Tax Credit |
| CT-634 | CT-634-I (Instructions) | Empire State Jobs Retention Program Credit |
| CT-635 | CT-635-I (Instructions) | New York Youth Jobs Program Tax Credit |
| CT-636 | CT-636-I (Instructions) | Alcoholic Beverages Production Credit |
| CT-637 | CT-637-I (Instructions) | Alternative Fuels and Electric Vehicle Recharging Property Credit |
| CT-638 | CT-638-I (Instructions) | START-UP NY Tax Elimination Credit |
| CT-639 | CT-639-I (Instructions) | Minimum Wage Reimbursement Credit. This form has been discontinued. |
| CT-639-ATT | CT-639-I (Instructions) | Eligible Employee Information for the Minimum Wage Reimbursement Credit. This form has been discontinued. |
| CT-640 | CT-640-I (Instructions) | START-UP NY Telecommunication Services Excise Tax Credit |
| CT-641 | CT-641-I (Instructions) | Manufacturer's Real Property Tax Credit |
| CT-642 | Instructions on form | Empire State Musical and Theatrical Production Credit |
| CT-643 | CT-643-I (Instructions) | Hire a Veteran Credit |
| CT-644 | CT-644-I (Instructions) | Workers with Disabilities Tax Credit |
| CT-645 | CT-645-I (Instructions) | Recapture of START-UP NY Tax Benefits |
| CT-646 | CT-646-I (Instructions) | Employee Training Incentive Program Tax Credit |
| CT-647 | CT-647-I (Instructions) | Farm Workforce Retention Credit |
| CT-647-ATT | CT-647-I (Instructions) | Eligible Farm Employee Information for the Farm Workforce Retention Credit |
| CT-648 | CT-648-I (Instructions) | Life Sciences Research and Development Tax Credit |
| CT-649 | CT-649-I (Instructions) | Farm Donations to Food Pantries Credit |
| CT-650 | CT-650-I (Instructions) | Empire State Apprenticeship Tax Credit |
| CT-651 | CT-651-I (Instructions) | Recovery Tax Credit |
| CT-652 | CT-652-I (Instructions) | Employer-Provided Childcare Credit |
| CT-654 | CT-654-I (Instructions) | New York City Musical and Theatrical Production Tax Credit |
| CT-655 | Instructions on form | Restaurant Return-to-Work Credit |
| CT-656 | CT-656-I (Instructions) | Grade Number 6 Heating Oil Conversion Credit |
| CT-657 | CT-657-I (Instructions) | Covid-19 Capital Costs Credit |
| CT-658 | CT-658-I (Instructions) | Additional Restaurant Return-to-Work Credit |
| CT-2658 (Fill-in) (2022) | CT-2658-I (Instructions) | Report of Estimated Tax for Corporate Partners - Payments due April 18, June 15, September 15, 2022, and January 17, 2023 |
| CT-2658-ATT (Fill-in) (2022) | CT-2658-I (Instructions) | Attachment to Report of Estimated Tax for Corporate Partners - Payments due April 18, June 15, September 15, 2022, and January 17, 2023 |
| CT-2658-E (Fill-in) (12/21) | Instructions on form | Certificate of Exemption from Partnership Estimated Tax Paid on Behalf of Corporate Partners (Expires February 1, 2024) |
| DTF-620 (Fill-in) | DTF-620-I (Instructions) | Application for Certification of a Qualified Emerging Technology Company |
| DTF-621 (Fill-in) | DTF-621-I (Instructions) | Claim for QETC Employment Credit |
| DTF-622 (Fill-in) | DTF-622-I (Instructions) | Claim for QETC Capital Tax Credit |
| DTF-624 (Fill-in) | DTF-624-I (Instructions) | Claim for Low-Income Housing Credit |
| DTF-625 (Fill-in) | DTF-625-I (Instructions) | Low-Income Housing Credit Allocation and Certification |
| DTF-625-ATT (Fill-in) | DTF-625-ATT-I (Instructions) | Low-Income Housing Credit Annual Statement |
| DTF-626 (Fill-in) | DTF-626-I (Instructions) | Recapture of Low-Income Housing Credit |
| DTF-630 (Fill-in) | Instructions on form | Claim for Green Building Credit |
| DTF-664 | Instructions on form | Tax Shelter Disclosure for Material Advisors |
| DTF-686 (Fill-in) | DTF-686-I (Instructions) | Tax Shelter Reportable Transactions - Attachment to New York State Return |
| DTF-686-ATT (Fill-in) | DTF-686-ATT-I (Instructions) | New York Reportable Transaction Disclosure Statement and Request for a Determination |
| IT-2658-E (Fill-in) (12/21) | Instructions on form | Certificate of Exemption from Partnership Estimated Tax Paid on Behalf of Corporate Partners (Expires February 1, 2024) |
| IT-2659 (Fill-in) (2022) | IT-2659-I (Instructions) | Estimated Tax Penalties for Partnerships and New York S Corporations |
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